IMPACT OF NON PERFORMING LOANS ON BANKS PROFITABILITY

The study aimed at ascertaining the relationship between banks sectorial loans and Nigerian economic growth over the period 1981 to2014.Using commercial banks' loans to Agriculture, fishery and forestry, manufacturing, mining and quarrying, and real estate and construction sectors, the study adopted the Ex-post facto research design and the required data were sourced from CBN statistical bulletin. Engaging the OLS, ECM, Granger causality and Johansen co-integration techniques of analysis, the study revealed that there is a short run positive relationship between loans to manufacturing, mining and quarrying sectors and economic growth; while loan to agriculture, fishery and forestry and real estate and construction sectors sustained a negative relationship with gross domestic product. The study also revealed the existence of equilibrium relationship among our variables; and a unidirectional causation flowing from gross domestic product to loans to mining and quarrying and also from the same to real estate and construction where observed; while the ECM indicates that over 74% dynamics in short run is been corrected over a year, and as such, the study recommends among others that: Banks should be compelled to improve their loans to Agriculture, fishery and forestry and also manufacturing sectors in order to improve the output of these sectors and diversify the economy especially in this dwelling oil price time; Government should revive the activities of specialized banks such as bank of industry, Agriculture and likes in order to assist commercial banks in providing loans to these sectors.

Le crisi bancarie susseguitesi in questi ultimi anni hanno portato alla luce la precarietà dell’equilibrio del sistema bancario internazionale. Nella maggioranza dei casi gli stati sono intervenuti iniettando liquidità direttamente nelle casse delle banche in difficoltà in maniera da arginare il rischio di un collasso dell’intera economia mondiale vista la connessione cross-border tra istituti dovuta alla globalizzazione dell’economia. Nell’Unione Europea il salvataggio statale degli istituti di credito a rischio di fallimento è stato per lungo tempo la “regola” andando ad aggravare i conti pubblici degli stati che se ne sono fatti carico. Secondo i dati del MBRES , il costo degli aiuti agli istituti in crisi da parte degli stati dell’Eurozona ammonterebbe a circa 3.166 miliardi di euro.  Un esborso di denaro pubblico non più trascurabile e ormai insostenibile dagli Stati già alle prese con debiti pubblici dalle cifre esorbitanti.
Per questo motivo, si è resa ancor più necessaria la ricerca di uno strumento unificato di gestione delle crisi bancarie in modo tale da poter agire in maniera mirata e previdenziale, evitando da una parte, il collasso dell’intero sistema e di conseguenza dell’economia mondiale, e dall’altra l’ulteriore compromissione dell’economia pubblica di ogni stato.
L’Unione Europea, per porre in essere i nuovi principi in materia di risoluzione delle crisi bancarie proposti nell’ottobre 2011 dal FSB , ha emanato la direttiva BRRD  2014/59/UE, nella quale delinea una nuova procedura di prevenzione e gestione delle crisi bancarie e delle imprese di investimento. Tra le novità, quella che ha destato maggior interesse è stata senza ombra di dubbio l’introduzione del cosiddetto bail-in, l’antagonista per eccellenza al sistema di salvataggio interno il c.d. bail-out, ampiamente criticato e destinato ad essere l’eccezione alla regola e non più la soluzione maggiormente quotata in caso di crisi bancaria. In Italia la BRRD è stata recepita tramite i decreti legislativi n.180 e n.181 del 16 novembre 2015, mentre l’entrata in vigore del meccanismo del bail-in è prevista per il 1 gennaio 2016.
Il recepimento della direttiva europea da parte dello Stato arriva in un momento in cui la soluzione della situazione di stallo nella quale si trovano le quattro banche locali - Banca Popolare dell’Etruria e del Lazio, Banca delle Marche, Cassa di Risparmio di Ferrara e Cassa di risparmio di Chieti - non può più essere rimandata. I quattro istituti di credito, da tempo oggetto di indagine da parte degli organi di vigilanza e in seguito sottoposti a commissariamento sono stati di fatto i diretti interessati della prima applicazione della BRRD in Italia.  La decisione è stata presa in seno ad una riunione straordinaria del CdM tenutasi il giorno 22 novembre 2015 con l’emanazione del decreto legge n.183. La Commissione europea, la quale da tempo auspicava una soluzione trasparente e supportata da norme chiare e coerenti con la nuova direttiva n.59 del 15 maggio 2014 ed con il regolamento n.806 del 2014, ha espresso il suo assenso al piano di risoluzione presentato.
L’obiettivo di questo lavoro di fine percorso di studi è quello di presentare il nuovo quadro normativo in materia di prevenzione e risoluzione delle crisi bancarie (cap.1) ed analizzarne l’applicazione al caso delle quattro banche italiane in crisi(cap.3), cercando di identificare quali sono stati i problemi a monte che hanno portato al deterioramento dell’equilibrio finanziario e patrimoniale degli istituti e al loro successivo commissariamento(cap.2).

A well-developed and financially strong banking sector is the backbone of the economic development of any nation. Banks mobilize the savingsof the public by accepting deposits and disburse credit according to socio-economic priorities of the country. Banks and financial institutions provide financial assistance in the form of advances to agricultural and industrial units, MSMEs and service sector, to run their businesses efficiently and to contribute in the economic development. It took almost 3-4 years for banks to come out of the 2008 financial crisis that happened in the world economy and still, banks are facing issues like non-performing assets, which not only reduced the profitability of banks but also affect their smooth operations and goodwill. A drastic increase in NPAs is happening in public sector banks of India. Public sector banks are ruling the banking sector in concern of net worth, which is 70 percent of the banking system of India. In the mid of September 2018 gross ...

Berdasarkn penelitian yang dilakukan oleh Pricewaterhouse Coopers (PwC) seperti dikutip The Independent UK dan badan akuntan profesional, ICAS, benua Asia dan negara-negara berkembang akan mendominasi peringkat pertumbuhan ekonomi teratas dunia pada 2030  mendatang. Penelitian tersebut juga menunjukkan jika Indonesia masuk ke dalam lima besar daftar negara dengan perekonomian terkuat di dunia, didahului oleh China, Amerika Serikat, India, dan Jepang.

Sejalan dengan peningkatan aktivitas ekonomi, prospek industri perbankan diperkirakan akan membaik. Bank Sinarmas Tbk. sebagai bank swasta yang memperhatikan kondisi perekonomian di Indonesia, perlu untuk mengambil potensi-potensi bisnis, memperhatikan tingkat risiko, memperhatikan tingkat kehati-hatian dan kemampuan dalam permodalan yang dimiliki dalam menyusun rencana bisnis.

Hubungan antara pertumbuhan ekonomi dan pertumbuhan kredit dapat dilihat dari studi yang dilakukan oleh Levine dan Zervos. Pertumbuhan ekonomi mengakibatkan adanya peningkatan permintaan kredit (pertumbuhan kredit) untuk menarik kesempatan-kesempatan investasi.

Dalam meminjamkan uang, bank harus memerhatikan beberapa faktor seperti, tingkat suku bunga, inflasi, GDP, pertumbuhan kredit, dan juga performa bank itu sendiri seperti rasio pendapatan bunga bersih-Net Interest Margin- (NIM), kredit macet-Non-Performing Loan- (NPL), dan kemampuan pendanaan bank.

Berdasarkan perbandingan NPL pada tahun 2015 dan 2016, dapat terlihat jika terdapat penurunan NPL sebesar 1,52% pada Bank Sinarmas Tbk. Sementara NIM pada Bank Sinarmas Tbk. mengalami peningkatan dari tahun 2015 ke 2016 sebesar 0,67%.

The objective of this study is to examine the causes of non-performing loans (NPLs) in the banking system of the euro area for the period 2003-2013 and distinguish between core and periphery country determinants. The increase in NPLs post crisis has put into question the robustness of many European banks and the stability of the whole sector. It still remains a serious challenge, especially in peripheral countries which are hardest hit by the financial crisis. By employing both Fully Modified OLS and Panel Cointegrated VAR we estimate that NPLs are affected by the same macroeconomic and bank-specific conditions but the responses are stronger in the periphery. Following the FMOLS estimations NPLs in the euro area have performed an upward (much higher in the periphery) shift after 2008 and are mostly related to worsening macroeconomic conditions especially with respect to unemployment, growth and taxes. Fiscal consolidation and interest rate margins are significant for the periphery while credit to GDP is significant only for the core. Quality of management and loans to deposits play an important role, while size is negatively significant only in the periphery. Most of these findings were confirmed by the panel Cointegrated VAR results. A chi-square test comparing the estimated coefficients for the core and periphery NPLs rejects the hypothesis of equality revealing another aspect of banking fragmentation in the euro area. Such findings can be helpful when designing macro-prudential as well as NPL resolution policies, which should be adjusted appropriately to the different responses between core and periphery banks.

The research sought to study the effects of credit appraisal on loan management in lending institutions in Kenya, with a special reference to Kenya Women Finance Trust as the case study. The researchers chose this area of study because of the interest they have in credit administration and how they operate and also the concern about the performance of lending institutions as far as their level of non-performing loans (NPLs) is concerned. The main objective of the study was to determine the effects of credit appraisal on loan management in KWFT and the specific objectives there in are; to analyze information sharing in relation to credit appraisal standards in lending, to identify the relationship between loan sizes/ amount and how credit is appraised, to determine the influence of appraisal techniques on credit appraisal standards and to assess the impact of lending policies on credit appraisal processes. The study adopted a descriptive research design because of the nature of the study and the fact that the researchers want to report the events and responses from respondents as they are given without making any alterations. Simple random sampling was the sampling technique in use because the researchers believed in giving all the people equal chances of participation without influencing how respondents were selected. In the study primary and secondary sources of data collection were used with the primary sources being administration of questionnaires and conducting interviews. The secondary sources are books and records. The researchers used respondents’ questionnaire and also conducted interviews to gather data. Out of a target population of 65 respondents, the researchers will have a sample of 54 respondents who will respond during the study. The research will also analyze information sharing in relation to credit appraisal standards in lending institutions, through the determination of the extent to which information sharing affects credit appraisal. The other items that were investigated are the appraisal techniques. The questions were set to determine the influence of appraisal techniques on credit appraisal standards. The impact of lending policies on credit appraisal was also assessed. Lending policy is one of the factors affecting credit appraisal and it seeks to find out if the organization has lending policies that govern lending.

A sound and healthy banking system is an indication of a stable economy. If the banking sector becomes vulnerable, it will have a devastating impact on the functioning of other sectors and eventually affects the growth of the country. Bad loans have disastrous impact on the operations of banks as they result in huge amount of losses. Non-Performing Assets (NPAs) act as a termite for the banking system as they gradually eat good assets by creating provisions and make banks hollow from inside. The present study is descriptive and empirical in nature analyzing the impact of NPA on banking operations of banks particularly on profitability of the Scheduled Commercial Banks (SCBs) for the period ranging from 2010 to 2020. The study revealed that NPAs have a catastrophic impact on profitability, productivity, liquidity, solvency, credibility, and competitive functioning of banks. High level of NPAs has a catastrophic impact on net profit of banks. The study also found that there is significant negative correlation between NPAs and net profit of SCBs. If NPAs level will not brought down upto a manageable limit, they will pose serious threat for banks survival, growth, and expansion.

This study examines the impacts of commercial bank operations which
includes bank loan & advances, bank total deposit and bank total assets
on economic growth of Nepal. This study relies purely on secondary data and has conducted correlation and multiple regression analysis using panel data of twenty-eight commercial banks during the period of 1995/96 -2016/17. The data are collected from statistical bulletin of NRB and all “A class commercial bank financial reports and national accounts published by CBS. Trend Analysis has been done with the use of Ms-Excel 2019 and descriptive analysis, correlation analysis and multiple regression analysis has been done using SPSS Software Version 20. The empirical results show that bank loan & advances has negative impact on the economic growth of Nepal however the relationship between them is statistically significant. While total bank deposit and total bank assets have positive effects on the economic growth of Nepal though the relation of these two-independent variable with dependent variable seems statistically insignificant. The study implies that the policy makers in Nepal Rastra
Bank should focus their attention more on encouraging Banks to flow their more loan to productive sectors of Nepal which encompasses hydropower, agriculture, tourism, export, small and medium industries, pharmaceuticals, startups, cement and garments etc. that can create more employment opportunities in the country and bank loans should flown less loan to unproductive sectors which includes real estate, outstanding credit, share loan, mortgage . NRB should also encourage “A’’ class commercial banks to increase their total capital through various ways like merger, acquisition, FPO etc. Banks should also be directed to open branches in all local levels, which are designed on the basis of the federal structure. Banks should try to gain trust of more Nepalese people and companies by attracting them to open various types of deposit
account in their bank by providing various services along with opening an account like health insurance, mobile banking, ATM etc. Banks should be responsible to follow such directive and any defiance should be penalized as per the provision in the Nepal Rastra Bank.

Satyo Laksono, HP: 0341-3789795

Abstrak.
Suatu alternatif sistem ekonomi yang lebih baik daripada metode MLM atau koperasi konvensional. Sistem ini dapat menyediakan pinjaman tanpa bunga namun tetap produktif bagi pemilik modal. Cocok untuk semua lapisan masyarakat.

Keunggulan:
- Solusi untuk menghadapi para rentenir
- Solusi hutang tanpa bunga tapi tetap produktif
- Solusi untuk menghadapi pasar global
- Mengenalkan paham Gotong-Royong

In the present study the meaning, importance and significance of Non-Performing Assets (NPAs) have been discussed with the eye towards the recent scenario (2000-2013) of the Indian banking sector. The causes for the high growth rate of NPAs have been brought up pointing out that the major bank-group always responsible for such is the Public Sector Banks and more specifically the Priority Sector has been its main contributor, while for the last two years Non-Priority Sector has taken the top place in raising the levels. The impacts of NPAs are deep and forward-looking. It has been found to have a one-to-one effect on the profitability of the Scheduled Commercial Banks (SCBs) of India, according to the data. Its trend in the SCBs has been examined and found to be decreasing till 2007 and rapidly increasing after that due to high credit expansion.

Supervisor - Dr. Mausumi Manna, Associate Professor, Department of Economics, Scottish Church College, University of Calcutta.

Commercial banks in Kenya have suffered significant loan repayment default problems resulting into decreased employment levels and liquidity problems. Interest rate changes have also contributed to non-performing loans. Non-performing loans are associated with bank failures because borrowers do not pay their loans in time which leads to financial crises for commercial banks in Kenya. Due to the nature of their business, commercial banks expose themselves to the risks of default from borrowers and this risk is known as credit risk. If the non-performing loans are kept existing and continuously rolled over the resources are locked up in unprofitable sector thus hindering the economic growth and impairing the economic efficiency. This study sought to establish the relationship between interest rate regulations and non-performing loans on financial performance of commercial banks in Kenya. The study used questionnaires to collect primary data and used secondary data for period 2013 – 2017 from Bank’s Annual Reports. Descriptive research design and census survey method was used whereby all the 43 commercial banks registered in Kenya for period 2013 – 2017 were selected.  The target population was 86 officers: 43 bank managers and 43 credit managers of all the 43 commercial banks registered in Kenya. Inferential statistics was used where multiple linear regression analysis was used to analyze the data. The data was presented in tables, graphs and pie charts. The findings of the study revealed that poor credit assessment, unfair competition among banks, willful default by borrowers and their knowledge limitation, fund diversion for unintended purpose, over/under financing by banks, bank size, interest rates changes, growth in loans, inflation ascribe to the causes of loan default and they affect financial performance of commercial banks in Kenya. The study also revealed that there exist a relationship between interest rate regulations and non-performing loans of commercial banks. The study concludes that interest rate regulations contribute to non-performing loans which affects the financial performance of commercial banks in Kenya in terms of ROA and ROE. The study recommends that commercial banks should have a mechanism of identifying loan defaulters and take necessary action, charge their clients interest rate as per the regulations of CBK, enhance regular credit risk monitoring of their loan portfolios to reduce the level of non-performing loans.

‫الملخص‬ ‫أن‬ ‫التعامالت‬ ‫العقود‬ ‫من‬ ‫طرق‬ ‫عدة‬ ‫اكتسبت‬ ‫قد‬ ‫التداول‬ ‫طريقها‬ ‫عن‬ ‫اإلسالمية‬ ‫المالية‬ ‫المعاالت‬. ‫و‬ ‫بيعه‬ ‫أو‬ ‫الدين‬ ‫قلب‬ ‫منها‬. ‫مديونيته‬ ‫سداد‬ ‫أجل‬ ‫تمديد‬ ‫في‬ ‫الدائن‬ ‫أو‬ ‫للمصرف‬ ‫المدين‬ ‫رغبة‬ ‫حال‬ ‫ففي‬ ‫مديون‬ ‫بإنشاء‬ ‫معه‬ ‫يتفق‬ ‫ثم‬ ‫السابقة‬ ‫مديونيته‬ ‫بتسديد‬ ‫المدين‬ ‫يطالب‬ ‫اإلسالمي‬ ‫المصرف‬ ‫فإن‬ ‫جديدة‬ ‫ية‬. ‫بقلب‬ ‫الفقهاء‬ ‫عند‬ ‫المسئلة‬ ‫فهذه‬ ‫للسداد‬ ‫جديدة‬ ‫مديونية‬ ‫يطلب‬ ‫و‬ ‫السداد‬ ‫عاجزاعن‬ ‫المدين‬ ‫يكون‬ ‫قد‬ ‫و‬ ‫المدين‬ ‫علي‬ ‫الدين‬. ‫المفتاحية‬ ‫الكلمات‬ : ‫إحالل‬ ‫الدين،‬ ‫قلب‬ \ ‫الدائ‬ ‫المدين،‬ ‫الصورة،‬ ‫تحليل،‬ ‫األجل‬ ‫ن،‬. ‫المقدمة‬ ‫التقليدية‬ ‫المصرفية‬ ‫فإن‬ ‫مباشرة‬ ‫بالتمويل‬ ‫تتردد‬ ‫ال‬ ‫زيادة‬ ‫و‬ ‫بمثلها‬ ‫النقود‬ ‫تقديم‬ ‫في‬ ، ‫أيضا‬ ‫تتردد‬ ‫وال‬ ‫أجلها‬ ‫امتداد‬ ‫و‬ ‫بزيادتها‬ ‫المديونية‬ ‫هيكلة‬ ‫إلعادة‬ ‫االستجابة‬ ‫في‬. ‫و‬ ‫الديون‬ ‫في‬ ‫المتاجرة‬ ‫في‬ ‫تتردد‬ ‫ال‬ ‫و‬ ‫تحصيل‬ ‫المقصودات‬ ‫بيع‬ ‫سبيل‬ ‫علي‬ ‫وذالك‬ ‫للتحصيل‬ ‫تقبلها‬ ‫لقاء‬ ‫منها‬ ‫جزء‬ ‫حسم‬ ‫بعد‬ ‫مبالغها‬ ‫بتسديد‬ ‫شرائها‬ ‫و‬ ‫الديون‬ ، ‫الفائد‬ ‫علي‬ ‫المبنية‬ ‫السندات‬ ‫في‬ ‫والوساطة‬ ‫المتاجرة‬ ‫في‬ ‫تتردد‬ ‫ال‬ ‫كما‬ ‫ال‬ ‫و‬ ‫الدورية‬ ‫ة‬ ‫إصدارها‬ ‫في‬. ‫إ‬ ‫و‬ ‫تفاضال‬ ‫و‬ ‫تأجيال‬ ‫االئتمان‬ ‫في‬ ‫المتاجرة‬ ‫في‬ ‫ال‬ ‫المصرفية‬ ‫من‬ ‫تمويل‬ ‫كل‬ ‫فإن‬ ‫هكذا‬ ‫و‬ ‫بالضمان‬ ‫يتعلق‬ ‫فيما‬ ‫إال‬ ‫شروط‬ ‫وال‬ ‫قيود‬ ‫بال‬ ‫مصراعيه‬ ‫علي‬ ‫مفتوح‬ ‫تنفيذه‬ ‫باب‬ ‫التقليدية‬. ‫فمعظم‬ ‫التقليدية‬ ‫المصرفية‬ ‫في‬ ‫التعامل‬ ‫ي‬ ‫ؤدي‬ ‫إلي‬ ‫صراحة‬ ‫الربا‬. ‫إما‬ ‫المصرفية‬ ‫اإلسالم‬ ‫ا‬ ‫في‬ ‫الصورية‬ ‫و‬ ‫الربا‬ ‫حرمة‬ ‫علي‬ ‫قائم‬ ‫فابتنائها‬ ‫ية‬ ‫و‬ ‫الجهالة‬ ‫وانتفاء‬ ‫لعقود‬ ‫و‬ ‫الغرر‬ ‫م‬ ‫ذالك‬ ‫غير‬ ‫و‬ ‫الغبن‬ ‫و‬ ‫التدليس‬ ‫و‬ ‫الغش‬ ‫الواقع‬ ‫و‬ ‫الحقيقة‬ ‫مع‬ ‫تتنافي‬ ‫ما‬ ، ‫أهل‬ ‫قام‬ ‫لهذا‬ ‫و‬ ‫اإل‬ ‫و‬ ‫التقوي‬ ‫و‬ ‫الصالح‬ ‫المصرفية‬ ‫بإيجاد‬ ‫المصرفيين‬ ‫من‬ ‫يمان‬ ‫اإلسالم‬ ‫المجال‬ ‫في‬ ‫العمل‬ ‫و‬ ‫ية‬ 1 ‫ماجستير‬ ‫طالب‬ , ‫بماليزيا‬ ‫اإلسالمية‬ ‫العاليمة‬ ‫الجامعة‬ 2 ‫االستاد‬ , ‫والحقوق‬ ‫الشريعة‬ ‫كلية‬ , ‫ال‬ ‫ببنغالديش‬ ‫كوستيا‬ ‫اإلسالمية‬ ‫جامعة‬

This study applied the paired t-test and logistic regression analysis to assess the impacts of the rural SACCOS' loans on borrowers in Tanzania where 431 borrowers from 37 rural SACCOS in Morogoro, Dodoma and Kilimanjaro regions were involved. The study noted that 73.5% of the rural SACCOS' borrowers in Tanzania (P<0.01) realized the improvement of their livelihood on education and health, physical assets, crop yields and business capital. The study registered the increase of 50% to 200% of minimum and maximum value of the impacts variables after taking loans and the study noted that the high impacts of loans and low default rate for borrowers were positively related. This study recommends the following: borrowers should use credits risks mitigation techniques to reduce the amount of defaulted loans such as covering their business activities with insurance to minimize the credits risks, use loans according to the conditions stipulated in contracts, avoids multiple borrowing and the SACCOS should be keen in processing and follow-up of overdue loans. Moreover, the supervisory and regulatory role played by government of Tanzania to promote the rural SACCOS should be sustained.

Profit is the main concern to start out any business organization. Like all other businesses, banks are also run with the motive of earning profit. Banks are indulged with the activity of deposits and borrowings. Non-Performing Assets are those part of assets that are associated with the bank's borrowing activities. A high NPAs indicates that the number of credit defaulters is high in a particular bank which directly affects the profitability, liquidity, and solvency of that bank and also disservice the value of assets. The problem of NPAs does not only affect the banking sector but also the economy of a concerned country. A high NPAs is a direct indication of the poor financial health of a concerned bank. The Indian banking sector is facing the higher NPAs problem for a decade now. The magnitude of NPAs is relatively high within the public sector banks. To strengthen the profitability and efficiency of the banking system the level of NPAs needs to be lower down and controlled. This paper touches upon the meaning and therefore the definition of a non-performing asset, the conceptual framework of non-performing assets, classification of loan assets and provisions. This paper would evaluate the adverse effect of non-performing assets on the return on total assets of Punjab National Bank Limited for the period2013 to 2015, 2016-17, and 2019-20.
Keywords: Non-Performing Advance, Economy Development, Lending, Prudential Norms, Return on Total Assets, Banking Sector.

A well-developed and financially strong banking sector is the backbone of the economic development of any nation. Banks mobilize the savings of the public by accepting deposits and disburse credit according to socio-economic priorities of the country. Banks and financial institutions provide financial assistance in the form of advances to agricultural and industrial units, MSMEs and service sector, to run their businesses efficiently and to contribute in the economic development. It took almost 3-4 years for banks to come out of the 2008 financial crisis that happened in the world economy and still, banks are facing issues like non-performing assets, which not only reduced the profitability of banks but also affect their smooth operations and goodwill. A drastic increase in NPAs is happening in public sector banks of India. Public sector banks are ruling the banking sector in concern of net worth, which is 70 percent of the banking system of India. In the mid of September 2018 gross NPAs of SCBs crosses the limit of nine lakh crores out of which 90% NPAs were in the public sector banks. State Bank of India and Punjab National Bank are leading in that. Although, Reserve Bank of India and banks themselves have taken numerous steps to solve the NPAs problem but it is still alarming in the Indian economy.
The paper touches upon the meaning and definition of non-performing assets, types and classification of NPAs, causes of NPAs and impact of NPAs on turnover ratios of Punjab National Bank Limited. This paper would analyze the impact of NPAs on the turnover ratios of Punjab National Bank Limited.

SOMMARIO: 1. Il contesto della proposta di direttiva e il problema dei crediti deteriorati nei bilanci bancari (NPL). -2. Ambito di applicazione. -3. Gestori e acquirenti di crediti. -4. Tempo e incertezza, variabili del valore del credito. L'escussione stragiudiziale accelerata delle garanzie (Accelerated Extrajudicial Collateral Enforcement -AECE). -5. Autonomia privata ed escussione delle garanzie. Polarizzazione della disciplina per status ed emersione di un'obbligazione « speciale ».

The growing global economic uncertainties have in recent times been attended by a cutting down of costs by corporate bodies and families alike. In most developing economies, the perennial scaling down of budgets has meant dwindling provisions for leisure and entertainment. This accounts for the sharp drop in theatre attendance in most of these countries. In Africa where people are used to enjoying folk theatre performances in the open community squares for free, the idea of paying for tickets to attend theatre becomes more and more unattractive. The growing cases of global terrorism and general insecurity in most societies has made it even more difficult for families to see the wisdom in risking attending theatre productions at night, what more to spend scarce family income on tickets when there are cheaper and safer alternatives at home by way of cable television and soap operas. The theatre critic's job is in jeopardy if the theatre makers are not producing. Undaunted the theatre makers have been reinventing their audience engineering strategies and production approaches. This paper is an incursion into the new approaches theatre makers have adopted to keep their art and professionalism afloat in the face of persisting harsh social and economic realities.

The issue of non-performing loans is considered as a serious threat towards the banking soundness of a country. Non-performing loans are those loans which cease to generate principal and interest and create a negative impact on the performance of banks. There are a host of factors which affect non-performing loans, which include both banking and macroeconomic variables. This study attempted to study the impact of macroeconomic determinants on the non-performing loans of BRICS countries covering the period from 2000-2016. The BRICS bloc was considered for the study as various previous studies showed that trading blocs also get affected by inter country non-performing loans' issues. This study used dynamic panel data approach for analysis using the fully modified ordinary least square model (FMOLS) along with cointegration analysis, and for robustness checks, this model incorporated the fixed and random ordinary least square methods. The results showed that unemployment had a positive relation with non-performing loans; whereas, growth and financial soundness of a country had a negative relation with non-performing loans. Saving rate of households also had an inverse relation with non-performing loans and inflation rate also showed a negative relation with default loans. © 2019, Associated Management Consultants Pvt. Ltd. All rights reserved.

Collection Management System is an intelligent collection system, that provides building blocks to configure business strategies for collections in a digital platform without hassle. It empowers businesses to configure business use cases in real-time and modify the touch points as per the requirements The system manages users from different types of roles involved in the loan recovery process. It allows rule-based assignment logic to assign cases to collection roles. Furthermore, allocation of cases to individual users within a role is taken care by allocation logic configurable for each role. the system can speak to any type of data source (internal or external systems, for example, LMS, LOS, EWS, Credit bureau, etc) to collect transactional, behavioral and/or personal information.

Through the collection and disbursement of money, banks often face the risk of default of the loan. These Non-Performing loans (NPLs) should be identified and cared for avoiding vulnerability to other risk. Banks may mitigate this risk using loan loss provisioning (LLP). Using the aggregate data of 56 commercial banks in the last 9 years (2009-2017), this study attempts to evaluate the Impacts of LLP maintained for NPLs on profitability, as it may help to take the level of the LLP, and NPLs in the optimum level of business success.  The dependent variables used in this study are Non-Interest Income to Total Assets and Net-Interest Income to Total Assets as a representative of the profitability of a bank. The dependent variables are analyzed using Least Square Multiple Regression on three independent variables, which were Gross NPL to Total Loans Outstanding, Loan Loss Provision Maintained, and Surplus/ (Shortfall) resulted from the required loan provisioning. The result showed that the profitability is very significantly influenced by the independent variables. NPLs and LLPs maintained by the commercial banks negatively related with the profitability of the business, especially LLPs shown statistical significance to impact on profitability negatively. it is better to take the LLPs and NPLs in the minimum level for maximum profitability of banks.

This paper presents the complete design of a photovoltaic installation that may be either used for internal electric consumption or for sale using the renewable energy incentive program by the state of Malaysia (SURIA 1000 and so on.). Moreover in this article an economic and environmental study is carried out on PV solar energy installations connected to the Malaysian electrical grid system. The study has been performed on construction situated in the city of Kuala Lumpur (with an average irradiation value approximately equal to 5.4 kWh/m2/d) based on an analysis of the technical and financial viability of a grid connected PV systems. Initially, the study is performed; proposing different scenarios where different values of interest rates and initial costs incentives applied. The following parameters are used to determine the profitability of a PV structure: the Net Present Cost (NPC), Renewable Fraction (RF) and Lifetime. Furthermore, the environmental benefits of PV systems connected to the grid have been evaluated.

http://ieeexplore.ieee.org/xpls/abs_all.jsp?arnumber=5412043

Lãi suất vay thế chấp ngân hàng Phương Đông OCB [Cập Nhật T8/2020] tác giả KienBank 18 Tháng Tám, 2020 Nhằm đem lại nguồn vốn phong phú với lãi suất tốt dành cho khách hàng vay, NGÂN HÀNG TMCP OCB tiến hành chương trình VAY THẾ CHẤP NGÂN HÀNG PHƯƠNG ĐÔNG với lãi xuất cho vay ưu đãi chỉ từ 7% năm Gói vay dành cho với khách hàng vay là cá nhân, DN vừa và nhỏ và chủ Doanh Nghiệp tư nhân có nhu cầu sử dụng vốn đáp ứng nhu cầu cuộc sống hay mở rộng cơ hội hợp tác làm ăn. • Quy định độ tuổi vay vốn ngân hàng mới nhất • Vay thế chấp sổ đỏ của bố mẹ có dễ dàng hay không? Với tiềm lực cùng uy tín của mình, NGÂN HÀNG TMCP OCB luôn tiên phong trong việc ra mắt những gói vay khuyến mại lãi suất, giúp khách hàng có khả năng tiếp cận nguồn vốn giá rẻ một cách nhanh gọn lẹ và đơn giản dễ dàng Sản Phẩm Vay Thế Chấp Ngân Hàng Phương Đông Mục Lục • SẢN PHẨM VAY THẾ CHẤP TẠI NGÂN HÀNG PHƯƠNG ĐÔNG

This paper aims to investigate the influence of financial development on non-performing loans (NPL). The findings indicate that financial development, measured as foreign bank presence and financial
intermediation, are positively associated with NPLs. Also, bank efficiency, loan loss coverage ratio, competition and banking system stability are inversely associated with NPLs, while NPLs are positively associated with banking crises and bank concentration. In the regional analysis, NPLs are negatively associated with regulatory capital and bank liquidity, implying that banking sectors with greater regulatory capital and liquidity experience fewer NPLs.

After the liberalization policy of 1991, Indian banking sector change dramatically and measure were taken for making Indian banking sector as a world standard. There are many obstacles faced by Indian banks and increasing NPA is one of them. There are two types of NPA – Gross NPA and Net NPA. For present study Net NPA are considered. Reserve Bank of India (RBI) is monitoring these phenomena and declaring guidelines at various times. After the slowdown of 2008, the threat of increasing NPA and decreasing ROA is witnessed. This paper is an attempt to correlate the NPA and ROA of Indian commercial Banks. Though the sample size is small but all major 11 banks (6 Public sector banks and 5 Private sector banks) where chosen for the study. 2010-11 to 2014-15 is the study period for this study. It is found that In this study period of 5 years, NPA increase rate is higher in public sector banks than the private sector banks. NPA of private sector banks are well under control. This study shoes that there is moderate negative correlation of NPA and ROA of Public sector banks. This means as the NPA increases it negatively affects the ROA of banks.

• Vivifi is looking to raise INR 100 crore • The Indian Lending Business Size is put at $ 1.2 Trillion A Hyderabad-based Fintech Startup, Vivifi India Finance Pvt Ltd, a Non-Banking Finance Company (NBFC), announced today the national launch of FlexSalary, an online virtual unsecured personal emergency line of credit which is built with the vision to help individuals steer away from the awkwardness of short-term cash crunches. Currently the start-up is self-funded and is looking to raise INR 100 crore, towards Lending Capital and Operations. The Indian Lending business with a size of $ 1.2 Trillion with over 40% being under-served or unorganized, is ripe for disruption with innovative lending models The startup founded by Anil Kumar Pinapala, Srinath Kompella and industry veterans, offers as its first product, salary advance loans to salaried employees in the Organized and Unorganized sectors. Many salaried individuals fail to secure credit with traditional financial institutions since they fail to meet the narrow, stringent and traditional lending norms from the service provider. Sometimes the causes, for which money is required, do not qualify for a typical bank or traditional NBFC loan, and in many cases, there is no loan product that addresses short-term credit needs which may last just for a few days. Consumers, especially millennials, are more comfortable using technology to find and sign up for quicker credit informs Patrick Kishore, the Chairman of the company who has 37 years of experience in the Indian Banking and Financial Services Sector while addressing a press conference here in Hyderabad today. He has served as the COO of IDRBT and was instrumental in the implementation of RTGS/NEFT and has worked directly with RBI on several Regulatory Framework and Guidelines. Vivifi, is setup with an objective of serving the financial needs of the Under-Served customers with a Risk-based pricing model and a customer acquisition and loan origination process that is technology

In the financial crisis of 2007, many banks with high level of Non-performing loans (NPLs) found their sources of capital dried up, which occurred because of bad management. Huge amounts of NPLs imply both a lack of management methods and lack of capital. Also, high NPL levels have resulted to negative effects to banks’ lending activity, making bank officers-managers more concern for the future of the whole banking system. The purpose of this study is twofold. First, to present some NPL management methods that already exist in the literature and second, to make a clear distinction between the ex-post and ex-ante management of NPLs. I tried to collect in one paper what other researchers suggested for the proper management and fight against NPLs for different kinds of banking systems around the world. Hopefully, by examining these methods, banks will be able to cope with the problem of NPLs.

RESUMO O objetivo deste trabalho foi analisar os efeitos da elevação da relação volume de crédito/PIB sobre um grupo de variáveis escolhidas. Os dados analisados foram extraídos de janeiro de 2001 a abril de 2010, sendo o período escolhido por se tratar de época na qual vigorou uma estabilidade econômica e por minimizar mudanças metodológicas dos institutos de pesquisa em questão. O trabalho inspirou-se na ideias de Stiglitz (2004), onde o autor dá ênfase à qualidade do crédito para equilibrar o nível da inadimplência e o aumento do volume de crédito como fator de desenvolvimento regional. Buscou-se então avaliar os efeitos da elevação do crédito sobre a inadimplência, os níveis de cobrança e a atividade econômica.

The management of firm's holdings of current or short-term assets such as cash, receivables, inventory and marketable securities is Working Capital Management. A well designed and implemented working capital helps in creation of firm's value. While conducting day to day operational activities a firm is required to maintain balance between its liquidity and profitability. To measure the financial performance the firm uses various indicators which help in reflecting financial health status of the corporation. A number of studies have been conducted in the field of Cement Industry and its Financial Performance Evaluation; as these industries play a significant role in economic development. But there are various issues and challenges in their trade practices and other related operational activities. With the help of various ratios like current ratio, liquid ratio, working capital turnover ratio, current assets turnover ratio, absolute liquidity ratio we try to find out working capital trend of ACC , its impact on profitability and its future prospects. Introduction: The company's policy of utilizing and monitoring the components of current assets and current liabilities in order to ensure efficient operation of the company is working capital management. It involves managing inventories, accounts receivable and payable and cash. Through this process the firm ensures that it has sufficient ability to satisfy both short term debts and upcoming operational expenses. Working capital management can have a significant impact on both the liquidity and profitability of the company. It is the integral component of the overall corporate strategy to create shareholder value. Smith (1980) first signalled the importance of the trade-offs between the dual goals of working capital management i.e. liquidity and profitability. Working capital is used to keep a business operating smoothly and meet all its financial obligations within the coming year.

EuGH: Schadensersatz wegen legislativen Unrechts der EU im Rahmen der GASP -hinreichend qualifizierter Verstoß | 818 EuGH: Internationaler Gerichtsstand bei Verletzung einer Unionsmarke -alternative Zuständigkeit und Auswirkungsprinzip | 824 INTERNATIONALES STEUERRECHT UND ZOLLRECHT EuGH: Niederlassungsfreiheit -Körperschaftsteuerabzug für Unternehmen mit Betriebsstätte in einem anderen Mitgliedstaat | 851 Fachmedien Recht und Wirtschaft | dfv Mediengruppe | Frankfurt am Main http://international.ruw.de Confortini, Kommissionsvorschlag über den Sekundärmarkt für notleidende NPLs 12/2019

A hitel-kölcsönhöz kapcsolódó terhek három kategóriába oszthatók. Az első az ellenértékek, amelyek a szerződési szolgáltatásokat ellentételezik. A második a késedelembe eséshez kapcsolód terhek. Végezetül pedig a biztosítékokat kell említeni, mivel azok, ha időlegesen is vagyoni terhet jelentenek az adós számára.

Indian banks have a dual challenge of dealing with bad loans on one hand and hurrying to be fully BASEL III compliant on the other. Both the Reserve Bank of India (RBI) and the Government of India are using various approaches over the past two decades to help banks. Several different experiences are obtained by domestic and global banks in handling the non-performing loans (NPL) problem. Yes Bank Limited is India&#39;s 4 th largest private sector bank. It has the industry-best NPA ratios and is renowned for its best practises in the banking industry. Can risk management practices and focus on asset quality help banks maintain loan quality and even stop loans from not slipping into the vicious Non-Performing Asset (NPA) cycle? Data from quarterly & annual reports and other reports is collected to understand management philosophy and asset quality dimensions such as NPA ratio, provisioning coverage ratio, concentration of NPAs, priority sector lending and restructuring of accounts. As...

This study aims to examine the relationship between non-performing loans (NPLs) and commercial banks' performance in Malaysia, alongside other factors. It considers the effect of NPLs, cost efficiency and bank size on commercial banks' profitability by using panel data regression (Pooled OLS model), covering the period of 2010-2015. The findings of the study show that NPLs and cost efficiency have a significant negative relationship with commercial banks' performances in Malaysia. On the other hand, bank size is found to have a significant positive relation with commercial banks' performances in Malaysia. Several policy and strategic implications are outlined: the continuing need to manage credit risk, reduction of non-core lending activities, improvement of systems transparency, cost control, and more lenient competition and antitrust policies.

The paper describes the current situation of wind energy across the world and specifically discusses the offshore wind farm technology. Subsequently, wind energy potentiality and techno-economic feasibility of offshore wind farms is investigated in Malaysia. Analysis was conducted using HOMER software to assess the potential of wind energy along the South China Sea coastline. This study indicates the best sites to set up offshore wind farms in Malaysia while costs associated for wind energy generation are calculated. Also, case ...

The objective of this study is to examine the causes of non-performing loans (NPLs) in the banking system of the euro area for the period 2003-2013 and distinguish between core and periphery country determinants. The increase in NPLs post crisis has put into question the robustness of many European banks and the stability of the whole sector. It still remains a serious challenge, especially in peripheral countries which are hardest hit by the financial crisis. By employing both Fully Modified OLS and Panel Cointegrated VAR we estimate that NPLs are affected by the same macroeconomic and bank-specific conditions but the responses are stronger in the periphery. Following the FMOLS estimations NPLs in the euro area have performed an upward (much higher in the periphery) shift after 2008 and are mostly related to worsening macroeconomic conditions especially with respect to unemployment, growth and taxes. Fiscal consolidation and interest rate margins are significant for the periphery while credit to GDP is significant only for the core. Quality of management and loans to deposits play an important role, while size is negatively significant only in the periphery. Most of these findings were confirmed by the panel Cointegrated VAR results. A chi-square test comparing the estimated coefficients for the core and periphery NPLs rejects the hypothesis of equality revealing another aspect of banking fragmentation in the euro area. Such findings can be helpful when designing macro-prudential as well as NPL resolution policies, which should be adjusted appropriately to the different responses between core and periphery banks.

The objective of this study is to examine the causes of non-performing loans (NPLs) in the banking system of the euro area for the period 2003-2013 and distinguish between core and periphery country determinants. The increase in NPLs post crisis has put into question the robustness of many European banks and the stability of the whole sector. It still remains a serious challenge, especially in peripheral countries which are hardest hit by the financial crisis. By employing both Fully Modified OLS and Panel Cointegrated VAR we estimate that NPLs are affected by the same macroeconomic and bank-specific conditions but the responses are stronger in the periphery. Following the FMOLS estimations NPLs in the euro area have performed an upward (much higher in the periphery) shift after 2008 and are mostly related to worsening macroeconomic conditions especially with respect to unemployment, growth and taxes. Fiscal consolidation and interest rate margins are significant for the periphery w...

Islamic financial institutions have relied for decades on margin-based contracts to provide financing for the business sector, despite the basic idea that Islamic finance is expected to provide an equity-based or a profit and loss sharing (PLS) contract. This fact raises the need to encourage the use of a margin-based instrument with an innovative scheme that allows for conversion of the contract into a PLS-based contract. Moreover, we propose a convertible ijarah contract to fill this need. A convertible ijarah contract is an ijarah (rent) contract that is convertible to a PLS contract according to the Islamic financier's decision. In this study, we simulate three scenarios of project financing with (a) murabaha as a margin-based contract, (b) musharaka as a PLS contract and (c) a convertible ijarah contract. The aim is to evaluate whether the convertible ijarah contract will provide a higher return for the financier compared to the other contracts. The main input of the simulation is nine sectors of Indonesian SMEs' financial performance. We found that when the financial performance of Indonesian SMEs was measured by short-term financial performance, the convertible ijarah contract outperformed the murabaha contract for all sectors but did not outperform the musharaka contract, except for low-margin sectors. However, when the financial performance of Indonesians SMEs was measured by long-term economic performance, we found that the convertible ijarah contract outperformed the murabaha contract and musharaka contract for almost all sectors.